An unqualified opinion states that the financial statements are presented fairly in conformity with GAAP. However, in some instances, the standard unqualified report may be modified without affecting the unqualified opinion issued on the financial statements.
A qualified opinion is issued when the financial statements present the entity's financial position, results of operations, and cash flows in conformity with GAAP except for the matter of the qualification. Qualified opinions are issued, in some cases, when: (1) a scope limitation, or (2) a departure from GAAP exists.
When issuing an adverse opinion, the auditor concludes that the financial statements do not present the entity's financial position, results of operations, and cash flows in conformity with GAAP. This type of opinion is only issued when the financial statements contain very material departures from GAAP.
A disclaimer of opinion is issued when the auditor is unable to form an opinion on an entity's financial statements. A disclaimer may be issued in cases when: (1) the auditor is not independent with respect to the entity under audit, (2) a material scope limitation exists, or (3) a significant uncertainty exists.
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。
2、保留意见: qualified opinion
When an auditor cannot certify the fair-presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter.
当审计师无法确证公司的财务报表具有公正表达性时,他将视其严重程度,签发保留意见或反面意见。
3、否定意见: adverse opinion
Article71if the company is provided with an audit statement with disclaimer of opinion or adverse opinion, the text of the audit statement, the financial statement and its notes shall be disclosed in the summary of the annual report.
It supplies the theoretical basis and the decision reference for the study of the relationship between China's listed companies'agency costs and audit opinions choice.
3、审查审计报告、审计意见书、审计决定,提出书面复核意见;
To review audit reports, audit opinions and audit decisions and produce opinions of review in writing;
4、研究发现非标准的审计意见、是否同属地域对审计师变更产生了显著影响。
The results show that there exists significant difference among the type of audit opinions.
5、审计委员会有效性对审计意见影响的实证研究
Empirical Research on the Influence of the Effectiveness of Audit Committee to Audit Opinions
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。
2、保留意见: qualified opinion
例句:
When an auditor cannot certify the fair-presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter.
当审计师无法确证公司的财务报表具有公正表达性时,他将视其严重程度,签发保留意见或反面意见。
3、否定意见: adverse opinion
例句:
Article71if the company is provided with an audit statement with disclaimer of opinion or adverse opinion, the text of the audit statement, the financial statement and its notes shall be disclosed in the summary of the annual report.